The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1887-04-28

Laws 1882, section %, we see that 20 per
| cent is allowed for the collection of delln;
quent taxes. But the court says that this
could not be delinquent tax, because 1t
was never returned or listed as delaa-
4 quent, = or examined or approved by the
County Court. wish from my soul |
could induce every man in Virginia to read
the law and then this opinion. It would
save me much trouble, and yet to this last
most profound idea. make no reply ex-
cept to ask: Is it any wonder that Virginia
decisions have fallen into such disrepute
and are SO seldom quoted, as to excite the
remark of law students everywhere.
have not relied upon the careful and DELHI
crate opinion Of Judge Hugh w. Sheffey,
acknowledged to be one of the ablest and
most eminent of his profession, because a
lawyer is supposed to have some bias in
favor of his client. but have sought the
legal advice and opinion of dozens of others,
\
them, would carry weight to every hamlet
in Virginia; and have yet to find single
man, who failed. after investigation, to
say that the Commonwealth had no case
against me.
So much for the law and the record as
it was brought to the attention of the
Court of Appeals, but when we go to the
merits OF the case, it is overwhelming in
my favor. and submit in all fairness, that
the court having gone outside the record,
rowing after circumstantial evidence to be
used against me, might have extended the
research to gather the facts favorable to
| me.
| The only three railroads in Virginia hav-
ing determined to make this fight against
the laws of the State and for the coupons,
then new, novel, and experimental. were
the Baltimore & Ohio, Chesapeake & Ohio,
and Shenandoah Valley, all running
through and .centering in the county of
Augusta where Hamilton was treasurer.
He, therefore, was eminentIy the proper
man for me to appoint, and after confer
ence with the Attorney, General, the law
officer OF the State, as to my duty and
power in the premises, | telegraphed for
Hamilton to come to Richmond, and then
and there agreed to pay him 20 per cent. if
he would encounter the danger-it was
known to be great-assume the RESPONSE
bility and risk 1T was conceded to te
enormous-of making levy on the rolling
stock OF these respective companies. and
Of conducting the battle to a successful
issue. Hamilton returned to Augusta,
made the levy and then commenced one of
the fiercest, most exciting, dangerous, and
far reaching contests Before the courts
ever brought to trial in this or any other
State.
The very air was filled with threats of
judicial proceedings against Hamilton's
personal estate; investigation was made
by the railroads into the amount of his
property and suits actually commenced.
In the meantime the sureties on his official
bond became alarmed. (this was long before
he had received one cent of commissioner;
they went to him and demanded that he
should abandon the service, even if the
commission to be allowed was so per cent. |
Hamilton wrote to the Attorney-Gen
in Richmond and to ne, to decline further
prosecution of the case, and on the next
train came to Staunton, for the purpose
of holding him to the levy, and found that
he had actually relinquished his hold on
much of the property. One of these cases
he fought through to the Supreme Court
of the United States and lost it there-the
State never received one dollar of taxes
from it, nor he one cent of commissions.
If the other two had stood firm the same
would have been the case as to them-not
one dollar would the State have received,
not one cent of compensation to him; but
they fell by the way side, and it is in proof
that my prompt and energetic action put
$50, 900 in the treasury that otherwise never
would have found its way there
Such was the service, such the danger of
it, such the actual result Of 1.-THE per-
formance of which costJ ohm E. Hamilton,
iii labor and in actual cash, over $9O0-but
for which the Court of Appeals of this State
has decreed that he was only entitled to re-
ceiye $642 IS. and that /, having no re-
course on him, must make good the bal
ance. This, too, in face Of the fact, that
the very next Legislature found it neces-
sary to create an indemnlfying board TO re-
imburse collecting officers for damages
resulting from personal suits, for levying
on property after coupons were rendered,
| mot railroad trains where danger does
EXIST, but for levying on horses, mules,
COWS. &C., and when the State, too, has
paid in damages for the very risks that
| Hamilton assumed, five times, ten times,
yes, twenty times the amount received by
HIM.
| With a heavy thud the blow falls upon
me. | can i'll afford to meet the obligation
| it imposes, and yet if the court can stand
| it, can and WILL